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The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006.

A panel data analysis using GMM has been adopted to examine the objectives of the study and answer the research questions.

The results of this study showed that the imposition of the Companies Act of 2006, on its own, did lead to changes in earnings management behaviour, in both accruals-based earnings and real earnings management. Moreover, this study also found that firms that chose to provide IFRS financial statements tended to show less discretionary earnings management, however, it tended to have no impact on real earnings management.

In accordance with the research findings, standard setters with some insight tend to determine how capital markets see the information provided under the legislation such as the UK Act of 2006 in developed countries and thereby ensure long-term sustainability in a modern and sophisticated financial world. This study provides an insight into the successful implementation of the UK act of 2006, and its influence on the aspect of financial reporting.

The novel conclusion reached in the study is that there exists a strong and direct link between the smooth implementation of UK Act of 2006 and the practices of both accruals and real earnings management in real-world business and financial scenarios, particularly, in private companies.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional banks; thus, the performance of IBs should be measured by using a Sharīʿah-based approach. This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of IBs. This paper aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators.

The investigation covered a sample of 214 yearly observations of 37 IBs located in Indonesia, Malaysia, Bahrain, Saudi Arabia and the United Arab Emirates for the period 2007–2015. This study used a single-factor congeneric model and confirmatory factor analysis, performed using the AMOS 23.0 software.

The findings assert that the discriminant validity of multi-bank performance, as measured by ISPER [zakat on assets (ZOA) and zakat on equity (ZOE)] and COPER indicators (return on assets, return on equity and operational efficiency in terms of assets), is very high. Hence, ISPER and COPER measurements are valid, either together to measure the multi-performance of IBs from both the Islamic and conventional perspectives, or independently as each measurement is valid to measure the Islamic and conventional performance if it is used separately.

This paper does not investigate whether the findings are constant across time. This represents one of the limitations of this study.

It is strongly recommended that IBs calculate and disclose zakat ratios, particularly ZOA and ZOE, in their annual reports. Researchers and academicians should use these ratios for measuring the ISPER of IBs, either along with COPER or separately.

Empirical evidence is provided in this paper on the development and validity of zakat ratios as ISPER indicators in the Islamic banking industry. Zakat ratios are suitable indicators that can measure IBs’ performance and achieve the goals of IBs as well as those of Islamic economics. Technically, zakat has a dynamic ability to reflect the profitability of IBs. The more the IBs generate profit, the more they pay zakat. Furthermore, the greater the total assets of IBs, the higher the amount of zakat that they should pay. Thus, zakat ratios can be used as profitability measurements as in the case of tax ratios.

The purpose of this paper is to discuss the role of social media and corporate communication as a key success factor of small- and medium-sized enterprises (SMEs) operating in Arab world. This is a conceptual study and has shed light on the notable existing literature on these issues and particularly of Arab context. The social media has emerged as an opportunity for marketing communication, and it is the easiest cheapest way of advertising products and services. Social media provides a platform wherein a company or firm can target a diverse audience and can create an effective communication strategy. The sustainability agenda has emerged as a key as well as a sensitive issue for the global as well as local organizations. The inclusion of corporate social responsibility and incorporation of sustainability initiatives have changed the corporate landscape and merged as key determinants of business success. The social media for many firms has emerged as a major outlet of internal and external corporate communication for sustainability. The uniqueness of social media is that it not only conveys a message, rather it also provides an opportunity for direct feedback from users. This study will be helpful for practitioners, policymakers and researchers in understanding the link between social media, corporate communication and sustainable performance of the SME sector. The paper adds to the literature on the role of social media and corporate communication as a key success factor of SMEs operating in Arab world.

The paper will highlight significant and relevant findings generated from previous scholarly and commercial research on the subject. Thereafter, the discussion will focus on the unique relationship between the social media and the Arab world in social, political, religious or cultural and economic spheres. Thereafter, the paper will progress to the central theme of the discussion, reviewing social media’s impact on the Arabian market in such areas as offering a marketing platform for the new age, being an avenue and forum for increased sales, and as a public relations front line (a benchmark of direct client communication). Ultimately, the paper will provide a succinct conclusion to the discussion.

The paper affirmed that the social media is influencing/impacting the SMEs in the Arab region in numerous ways. Findings generated from recent empirical studies, strengthened by a resounding theoretical and scholarly literature, helped identify four of the main impacts of social media on SMEs in the Arab world. These four significant impacts, as discussed in the paper, include offering a marketing platform for the Information Age, offering an avenue and forum for increased sales, giving an innovative edge to SMEs in a bid to reduce expenditures/cost and increase profitability and creating a benchmark of direct client communication in modern PR. These fours ways constitute the most significant impact of social media, as demonstrated by SMEs in the Arab world, and in many ways they are congruent with the social media impact beyond the Middle East.

This paper is very limited in Arab countries, and researchers could not use this study with female.

Information technology and gender are linked with the usage of social media.

The core focus of the present paper was to provide a brief literature-based review of how the social media affects SME in the Arab world (largely in nations within the Middle East region). Not only is the social media enabling positive “societal and cultural change” in the Arab world.

Building on the social exchange theory (SET), this study aims to propose a model of the effects of green human resource management on employee in-role, extra-role and green innovative work behavior (GIWB). This study proposes, building on both the job demands-resources model and SET, that the aforementioned links can be explained through the mediating role of green work engagement (GWE).

Data were collected from employees (n. 208) working in Palestinian higher education organizations using a self-administered questionnaire. The partial least squares-structural equation modeling was the primary statistical technique adopted to examine the study’s hypotheses.

The results suggest that green human resources management (GHRM) was a significant predictor of employee in-role green behavior, extra-role green behavior and GIWB. Furthermore, GWE demonstrated to be a significant intervening mechanism to explain the above-mentioned relationships.

The results provide useful insights for higher education policymakers on how GHRM may positively contribute to employee green outcomes.

This paper is novel for several reasons. First, it contributes to the general literature of GHRM. Second, it contributes to the limited body of knowledge on GHRM in the context of higher education. Third, the distinct contribution of this study is the introduction of GIWB as an outcome of GHRM, and GWE as a mediating variable in the relationship between GHRM and employee green behaviors.

The purpose of this paper is to investigate the economic feasibility of a three-echelon Halal Meat Supply Chain (HMSC) network that is monitored by a proposed radio frequency identification (RFID)-based management system for enhancing the integrity traceability of Halal meat products and to maximize the average integrity number of Halal meat products, maximize the return of investment (ROI), maximize the capacity utilization of facilities and minimize the total investment cost of the proposed RFID-monitoring system. The location-allocation problem of facilities needs also to be resolved in conjunction with the quantity flow of Halal meat products from farms to abattoirs and from abattoirs to retailers.

First, a deterministic multi-objective mixed integer linear programming model was developed and used for optimizing the proposed RFID-based HMSC network toward a comprised solution based on four conflicting objectives as described above. Second, a stochastic programming model was developed and used for examining the impact on the number of Halal meat products by altering the value of integrity percentage. The ε-constraint approach and the modified weighted sum approach were proposed for acquisition of non-inferior solutions obtained from the developed models. Furthermore, the Max-Min approach was used for selecting the best solution among them.

The research outcome shows the applicability of the developed models using a real case study. Based on the computational results, a reasonable ROI can be achievable by implementing RFID into the HMSC network.

This work addresses interesting avenues for further research on exploring the HMSC network design under different types of uncertainties and transportation means. Also, environmentalism has been becoming increasingly a significant global problem in the present century. Thus, the presented model could be extended to include the environmental aspects as an objective function.

The model can be utilized for food supply chain designers. Also, it could be applied to realistic problems in the field of supply chain management.

Although there were a few studies focusing on the configuration of a number of HMSC networks, this area is overlooked by researchers. The study shows the developed methodology can be a useful tool for designers to determine a cost-effective design of food supply chain networks.

The purpose of this paper is to investigate generated themes associated with talent development in the Australian higher education sector. This is because there are pragmatic advantages for universities that are focused on developing talents. For example, talent is a primary source of competitive advantage for educational institutions.

This study depends on the individual interview method as the main tool for data collection. The sample consisted of six participants who are talented. High-level individual interviews were transcribed and thematically analysed using NVivo 11.

Individual interviews have identified four key themes of talent development: performance management, coaching talent, leadership development and talent acquisition.

This study only targeted one country (Australia), and one sector (higher education). Hence, the generalisability of these results is limited to the Australian university sector in Queensland.

This study collects rich and original qualitative data regarding talent development in the higher education domain. Therefore, for instance, the research findings validate what was already found but are significant because practical data rather than theoretical were gathered through a discussion with experts in talent management. This study has a high quality because of strengthening the effect of an in-depth case study.

The study offers a value added to talent management theory through investigating themes of talent development for the higher education sector. This would assist researchers in this field to provide a deeper understanding and develop a theoretical foundation for their further studies. This implication is unique to the advancement of talent management theory.

This study aims to, firstly, develop a red flag checklist for cryptocurrency Ponzi schemes and, secondly, to test this red flag checklist against publicly available marketing material for Mirror Trading International (MTI). The red flag checklist test seeks to establish if MTI’s marketing material posted on YouTube^® (in the form of a live video presentation) exhibits any of the red flags from the checklist.

The study uses a structured literature review and qualitative analysis of red flags for Ponzi and cryptocurrency Ponzi schemes.

A research lacuna was discovered with regard to cryptocurrency Ponzi scheme red flags. By means of a structured literature review, journal papers were identified that listed and discussed Ponzi scheme red flags. The red flags from the identified journal papers were subsequently used in a qualitative analysis. The analyses and syntheses resulted in the development of a red flag checklist for cryptocurrency Ponzi schemes, with five red flag categories, containing 18 associated red flags. The red flag checklist was then tested against MTI’s marketing material (a transcription of a live YouTube presentation). The test resulted in MTI’s marketing material exhibiting 88% of the red flags contained within the checklist.

The inherent limitations in the design of using a structured literature review and the lack of research regarding the cryptocurrency Ponzi scheme red flags.

The study provides a red flag checklist for cryptocurrency Ponzi schemes. The red flag checklist can be applied to a cryptocurrency investment scheme’s marketing material to establish if it exhibits any of these red flags.

The red flag checklist can be applied to a cryptocurrency investment scheme’s marketing material to establish if it exhibits any of these red flags.

The study provides a red flag checklist for cryptocurrency Ponzi schemes.

This research aims to determine the effect of marketing literacy on the success of entrepreneurial projects (EPS) in Palestine.

To attain the study’s purpose, the researchers employed the questionnaire, which was applied to a random sample of 298 individuals from the owners of entrepreneurial projects in Palestine. The data were analyzed and tested using SmartPls 4 software.

The study reached a set of results, including that the level of marketing literacy among owners of small businesses in the Gaza Strip was significantly higher for customer service (CS), management style (MS), technology (T) and customer retention (CR). In particular, the results implied that CS, MS, T and CR significantly and positively affect EPS.

This research would help the start-ups in Palestine spread marketing literacy among the workers in entrepreneurial projects.

Today, most countries tend to support entrepreneurs and owners of creative ideas and entrepreneurial projects through various programs. To the best of the authors'' knowledge, this research is distinguished by its modernity and scarcity in the Arab world, particularly in Palestine. Thus, it would help raise awareness of marketing literacy among owners of entrepreneurial projects and provide empirical evidence of success for those who are about to establish an entrepreneurial project.

This study aims to focus on how online presentations have a positive effect on the anxiety of the students, especially students who are introverted by nature and always suffer from anxiety and stress while performing face-to-face presentations in the classrooms, which negatively affect students’ performance and, thereby grade.

This study adopted a quantitative research design to obtain a broader perspective. An online questionnaire, developed using Google Forms, was accessed by 239 female undergraduate students from Level 1 to 8 of the English Department at the College of Languages and Translation in King Khalid University, Saudi Arabia. The questionnaire consisted of 15 closed Likert-type questions. The Arabic translation of the questions was included in the questionnaire to make the participants more comfortable answering the questions as all the participants' L1 is Arabic.

With the outbreak of the pandemic in March 2020, COVID-19 became a global health issue and significantly impacted education worldwide. With this, a digital transformation took place, resulting in a total e-learning distance education system. This type of technology enhanced distance learning approach had to be adopted as social and physical contacts were limited globally to mitigate the transmissions of the virus. Accordingly, all lectures, learning activities, tests and other forms of evaluation were conducted via distance e-learning. When oral presentations were conducted online, a new reality emerged in this changed situation. This study sought to prove that online oral presentations positively reduce introvert EFL learners' anxiety and stress.

The study was conducted using a small number of samples; thus, to gain substantial insight, future research could be conducted with a greater number of samples from diverse demographic backgrounds. Teachers' perceptions of online oral presentations could also be considered in future studies since education consolidates between learners and teachers. In addition, as this research explored English language major students only, further comparative studies can be conducted including students from other disciplines, which may lead to new insights and issues related to online presentations. This study used a questionnaire as a data collection instrument. It is recommended to use qualitative tools such as interviews, focus group meetings, journals and student diaries in future studies so that more information about in-person presentation anxiety can be discovered.

Participants' opinions, procured through the questionnaire of this study, can bring new insights for educators and policymakers to incorporate online presentations as one of the mainstream assessment methods for tertiary-level courses.